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Papers by Ece ÇEVİK

Research paper thumbnail of Forensic Accounting: Competencies and Importance of Forensic Accounting Profession and Position In Turkey

Yönetim ve Ekonomi, 2019

Nowadays, enterprises are increasing because of needs of the people and providing the opportunity... more Nowadays, enterprises are increasing because of needs of the people and providing the opportunity to provide services at global level with the developing information and communication technologies causes the increase in the commercial activity volume. However, the positive aspects of these increases and developments have some negative consequences. The fact that enterprises do not reflect the real results of their activities and changing numbers of their actual operating result and increasing the economic costs of fraud and corruption can be given as examples of these negativities. These reasons have increased the need for the forensic accountancy profession to perform the transactions requiring special research competence and expertise. Forensic accountants are experts who are trained, experienced and combined with the accounting and law necessary for the solution of commercial and economic disputes. For financial matters, forensic accountants are consulted for the lack of informat...

Research paper thumbnail of The Effect of Industry 4.0 on Accounting in Terms of Business Management

Agile Business Leadership Methods for Industry 4.0

While the studies on the use of smart robots in the production, which is known as the Industry 4.... more While the studies on the use of smart robots in the production, which is known as the Industry 4.0 revolution, continue rapidly, the competition race is in the right proportion with this and businesses that do not want to fall behind the age have to follow the developments in Industry 4.0 and adapt. This chapter examines the Industry 4.0 revolution and its effect on accounting. Incorrect information from one of the business departments affects the entire system. Especially in the accounting department, which records the financial movements of the business and reports the results of them, and which is effective in making decisions that affect the whole business based on these results, the use of smart systems helps to reduce human-made mistakes and the system to act faster while also the systems used in traditional accounting are abandoned. However, brain power is still required, which must analyze the results. While the revolution is still devel- oping, there are a lot of theories about the future. The expected outcome of these is that with the revolution, the need for brain power to analyze system outputs will increase, even if the need for human labour in the industry decreases. In this context, especially those who perform the accounting profession must constantly renew themselves.

Research paper thumbnail of Adli Muhasebe: Adli Muhasebecilik Mesleği Yetkinlikleri, Önemi ve Türkiye'deki Yeri Hakan ARACI1* Ece ÇEVİK ÖZCAN 2** Forensic Accounting: Competencies and Importance of Forensic Accounting Profession and Position In Turkey

ÖZ Günümüzde artan insan ihtiyaçları işletmelerin de giderek artış göstermesine, gelişen bilgi ve... more ÖZ Günümüzde artan insan ihtiyaçları işletmelerin de giderek artış göstermesine, gelişen bilgi ve iletişim teknolojileri de işletmelerin küresel boyutlarda hizmet verme imkânı sağlamasına ve ticari faaliyet hacminin artmasına neden olmaktadır. Ancak bu artış ve gelişmelerin olumlu yönleri beraberinde bazı olumsuz sonuçlar da getirmektedir. İşletmelerin faaliyetlerinin gerçek sonuçlarını yansıtmamaları, rakamlar üzerinde oynama, hile ve yolsuzlukların ekonomik maliyetlerinin artması bu olumsuzluklara örnek olarak gösterilebilir. Bu nedenler, özel araştırma yetkinliği ve uzmanlığı gerektiren işlemlerin icrasını gerçekleştiren adli muhasebecilik mesleğine olan ihtiyacı arttırmıştır. Adli muhasebeciler, hile ve yolsuzlukların araştırılması; ticari ve ekonomik anlaşmazlıkların çözümü için ihtiyaç duyulan muhasebe ve hukukun birleştirdiği eğitimli, tecrübe ve uzmanlıklarından yararlanılan profesyonellerdir. Mali konularla ilgili davalar da hakimlerin karar vermede yaşadıkları bilgi eksikliği ve uyuşmazlıklar için adli muhasebecilerin bilgisine başvurulmaktadır. Bu amaçlar doğrultusunda şüpheci ve araştırmacı kimlikleriyle objektif görüşlere ulaşmayı amaç edinen meslek mensuplarının üstlendikleri misyon oldukça önemlidir. Çalışmada, öncelikle adli muhasebe kavramı incelenecek, sonrasında adli muhasebecilik mesleğinin kapsam, özellik, çalışma alanları, önemi açıklanmaya çalışılarak son olarak da Türkiye'de bu mesleğin yerine değinilecektir. ABSTRACT Nowadays, enterprises are increasing because of needs of the people and providing the opportunity to provide services at global level with the developing information and communication technologies causes the increase in the commercial activity volume. However, the positive aspects of these increases and developments have some negative consequences. The fact that enterprises do not reflect the real results of their activities and changing numbers of their actual operating result and increasing the economic costs of fraud and corruption can be given as examples of these negativities. These reasons have increased the need for the forensic accountancy profession to perform the transactions requiring special research competence and expertise. Forensic accountants are experts who are trained, experienced and combined with the accounting and law necessary for the solution of commercial and economic disputes. For financial matters, forensic accountants are consulted for the lack of information and disputes experienced by judges in making decisions. For these purposes, the mission undertaken by the members of the profession aiming to reach objective views with their skeptical

chapter by Ece ÇEVİK

Research paper thumbnail of The Effect of Industry 4.0 on Accounting in Terms of Business Management

Emerald, 2020

While the studies on the use of smart robots in the production, which is known as the Industry 4.... more While the studies on the use of smart robots in the production, which is known as the Industry 4.0 revolution, continue rapidly, the competition race is in the right proportion with this and businesses that do not want to fall behind the age have to follow the developments in Industry 4.0 and adapt. This chapter examines the Industry 4.0 revolution and its effect on accounting. Incorrect information from one of the business departments affects the entire system. Especially in the accounting department, which records the financial movements of the business and reports the results of them, and which is effective in making decisions that affect the whole business based on these results, the use of smart systems helps to reduce human-made mistakes and the system to act faster while also the systems used in traditional accounting are abandoned. However, brain power is still required, which must analyze the results. While the revolution is still devel- oping, there are a lot of theories about the future. The expected outcome of these is that with the revolution, the need for brain power to analyze system outputs will increase, even if the need for human labour in the industry decreases. In this context, especially those who perform the accounting profession must constantly renew themselves.

Research paper thumbnail of Forensic Accounting: Competencies and Importance of Forensic Accounting Profession and Position In Turkey

Yönetim ve Ekonomi, 2019

Nowadays, enterprises are increasing because of needs of the people and providing the opportunity... more Nowadays, enterprises are increasing because of needs of the people and providing the opportunity to provide services at global level with the developing information and communication technologies causes the increase in the commercial activity volume. However, the positive aspects of these increases and developments have some negative consequences. The fact that enterprises do not reflect the real results of their activities and changing numbers of their actual operating result and increasing the economic costs of fraud and corruption can be given as examples of these negativities. These reasons have increased the need for the forensic accountancy profession to perform the transactions requiring special research competence and expertise. Forensic accountants are experts who are trained, experienced and combined with the accounting and law necessary for the solution of commercial and economic disputes. For financial matters, forensic accountants are consulted for the lack of informat...

Research paper thumbnail of The Effect of Industry 4.0 on Accounting in Terms of Business Management

Agile Business Leadership Methods for Industry 4.0

While the studies on the use of smart robots in the production, which is known as the Industry 4.... more While the studies on the use of smart robots in the production, which is known as the Industry 4.0 revolution, continue rapidly, the competition race is in the right proportion with this and businesses that do not want to fall behind the age have to follow the developments in Industry 4.0 and adapt. This chapter examines the Industry 4.0 revolution and its effect on accounting. Incorrect information from one of the business departments affects the entire system. Especially in the accounting department, which records the financial movements of the business and reports the results of them, and which is effective in making decisions that affect the whole business based on these results, the use of smart systems helps to reduce human-made mistakes and the system to act faster while also the systems used in traditional accounting are abandoned. However, brain power is still required, which must analyze the results. While the revolution is still devel- oping, there are a lot of theories about the future. The expected outcome of these is that with the revolution, the need for brain power to analyze system outputs will increase, even if the need for human labour in the industry decreases. In this context, especially those who perform the accounting profession must constantly renew themselves.

Research paper thumbnail of Adli Muhasebe: Adli Muhasebecilik Mesleği Yetkinlikleri, Önemi ve Türkiye'deki Yeri Hakan ARACI1* Ece ÇEVİK ÖZCAN 2** Forensic Accounting: Competencies and Importance of Forensic Accounting Profession and Position In Turkey

ÖZ Günümüzde artan insan ihtiyaçları işletmelerin de giderek artış göstermesine, gelişen bilgi ve... more ÖZ Günümüzde artan insan ihtiyaçları işletmelerin de giderek artış göstermesine, gelişen bilgi ve iletişim teknolojileri de işletmelerin küresel boyutlarda hizmet verme imkânı sağlamasına ve ticari faaliyet hacminin artmasına neden olmaktadır. Ancak bu artış ve gelişmelerin olumlu yönleri beraberinde bazı olumsuz sonuçlar da getirmektedir. İşletmelerin faaliyetlerinin gerçek sonuçlarını yansıtmamaları, rakamlar üzerinde oynama, hile ve yolsuzlukların ekonomik maliyetlerinin artması bu olumsuzluklara örnek olarak gösterilebilir. Bu nedenler, özel araştırma yetkinliği ve uzmanlığı gerektiren işlemlerin icrasını gerçekleştiren adli muhasebecilik mesleğine olan ihtiyacı arttırmıştır. Adli muhasebeciler, hile ve yolsuzlukların araştırılması; ticari ve ekonomik anlaşmazlıkların çözümü için ihtiyaç duyulan muhasebe ve hukukun birleştirdiği eğitimli, tecrübe ve uzmanlıklarından yararlanılan profesyonellerdir. Mali konularla ilgili davalar da hakimlerin karar vermede yaşadıkları bilgi eksikliği ve uyuşmazlıklar için adli muhasebecilerin bilgisine başvurulmaktadır. Bu amaçlar doğrultusunda şüpheci ve araştırmacı kimlikleriyle objektif görüşlere ulaşmayı amaç edinen meslek mensuplarının üstlendikleri misyon oldukça önemlidir. Çalışmada, öncelikle adli muhasebe kavramı incelenecek, sonrasında adli muhasebecilik mesleğinin kapsam, özellik, çalışma alanları, önemi açıklanmaya çalışılarak son olarak da Türkiye'de bu mesleğin yerine değinilecektir. ABSTRACT Nowadays, enterprises are increasing because of needs of the people and providing the opportunity to provide services at global level with the developing information and communication technologies causes the increase in the commercial activity volume. However, the positive aspects of these increases and developments have some negative consequences. The fact that enterprises do not reflect the real results of their activities and changing numbers of their actual operating result and increasing the economic costs of fraud and corruption can be given as examples of these negativities. These reasons have increased the need for the forensic accountancy profession to perform the transactions requiring special research competence and expertise. Forensic accountants are experts who are trained, experienced and combined with the accounting and law necessary for the solution of commercial and economic disputes. For financial matters, forensic accountants are consulted for the lack of information and disputes experienced by judges in making decisions. For these purposes, the mission undertaken by the members of the profession aiming to reach objective views with their skeptical

Research paper thumbnail of The Effect of Industry 4.0 on Accounting in Terms of Business Management

Emerald, 2020

While the studies on the use of smart robots in the production, which is known as the Industry 4.... more While the studies on the use of smart robots in the production, which is known as the Industry 4.0 revolution, continue rapidly, the competition race is in the right proportion with this and businesses that do not want to fall behind the age have to follow the developments in Industry 4.0 and adapt. This chapter examines the Industry 4.0 revolution and its effect on accounting. Incorrect information from one of the business departments affects the entire system. Especially in the accounting department, which records the financial movements of the business and reports the results of them, and which is effective in making decisions that affect the whole business based on these results, the use of smart systems helps to reduce human-made mistakes and the system to act faster while also the systems used in traditional accounting are abandoned. However, brain power is still required, which must analyze the results. While the revolution is still devel- oping, there are a lot of theories about the future. The expected outcome of these is that with the revolution, the need for brain power to analyze system outputs will increase, even if the need for human labour in the industry decreases. In this context, especially those who perform the accounting profession must constantly renew themselves.

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